# Question

Marvin Dinardo manages an auto dealership’s service department. Costs and expenses for a recent quarter for his department follows. List the controllable costs that would appear on a responsibility accounting report for the service department.
Costs and expenses
Cost of parts sold . . . . . . . . . . . . . . . . . . . \$30,000
Building depreciation (allocated). . . . . . . . . 9,300
Manager’s salary. . . . . . . . . . . . . . . . . . . . . 12,000
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,900
Utilities (allocated). . . . . . . . . . . . . . . . . . . . 4,400
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16,000

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